ANALISIS RASIO LIKUIDITAS DAN PROFITABILITAS PADA KINERJA KEUANGAN PT MARK DYNAMICS INDONESIA TBK YANG TERDAPAT DIBURSA EFEK INDONESIA (BEI)
DOI:
https://doi.org/10.61722/jaem.v3i2.10039Keywords:
liquyditiy ratio, profitability ratio, financial performanceAbstract
This study aims to analyze liquidity and profitability ratios on the financial performance of PT Mark Dynamics Indonesia Tbk for the period 2019–2023. The method used is descriptive analysis with a quantitative approach, using secondary data obtained from the company’s financial statements published on the Indonesia Stock Exchange (IDX).The variables analyzed include liquidity ratios (Current Ratio and Quick Ratio) and profitability ratios (Return on Assets and Return on Equity). The results indicate that the company’s liquidity condition is relatively stable, although fluctuations occurred during the COVID-19 pandemic. Profitability ratios showed a declining trend in 2020 but gradually improved in the following years.This study provides an overview of the company's financial performance based on financial ratios,. which can be used as a reference for investors and management in decision-making.
References
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management. Boston: Cengage Learning.
Fahmi, I. (2017). Analisis Kinerja Keuangan. Bandung: Alfabeta.
Gill, A., & Shah, C. (2012). Determinants of corporate financial performance. International Journal of Economics and Finance, 4(1), 70–79.
Gitman, L. J. (2015). Principles of Managerial Finance. Pearson Education.
Hanafi, M. M., & Halim, A. (2016). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Harahap, S. S. (2015). Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali Pers.
Horne, J. C. V., & Wachowicz, J. M. (2012). Fundamentals of Financial Management. Jakarta: Salemba Empat.
Jensen, M. C. (1986). Agency costs of free cash flow. American Economic Review, 76(2), 323–329.
Kasmir. (2019). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
Margaretha, F. (2011). Manajemen Keuangan untuk Manajer Non Keuangan. Jakarta: Erlangga.
Munawir, S. (2014). Analisis Laporan Keuangan. Yogyakarta: Liberty.
Myers, S. C. (1984). The capital structure puzzle. Journal of Finance, 39(3), 575–592.
Opler, T., Pinkowitz, L., Stulz, R., & Williamson, R. (1999). The determinants of corporate cash holdings. Journal of Financial Economics, 52(1), 3–46.
Prastowo, D. (2015). Analisis Laporan Keuangan Konsep dan Aplikasi. Yogyakarta: UPP STIM YKPN.
Ross, S. A., Westerfield, R., & Jaffe, J. (2015). Corporate Finance. New York: McGraw-Hill.
Riyanto, B. (2013). Dasar-dasar Pembelanjaan Perusahaan. Yogyakarta: BPFE.
Sudana, I. M. (2015). Manajemen Keuangan Perusahaan. Jakarta: Erlangga.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Titman, S., Keown, A. J., & Martin, J. D. (2018). Financial Management: Principles and Applications. Pearson.
Weygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2019). Financial Accounting. Wiley.
